A LEI DE RESPONSABILIDADE FISCAL COMO INSTRUMENTO GERENCIAL PARA ADMINISTRAÇÃO PÚBLICA: o caso do município de Dom Silvério-MG

Abstract

This work studies the effect of the Fiscal Responsibility Law (LRF) in the municipality of Dom Silvério-MG. Spending on personnel, health and education makes up a large part of municipal public spending, based on this, the LRF establishes limits on spending. Based on the objective of informing the fiscal situation, revenues and expenses mentioned in the Law were evaluated. In particular, the research aims to collect and evaluate data from the municipality in the years 2021 and 2022. Based on the above, this work It was based on information on internet sites as assistance and consultation, and documents, with public records as primary sources. The methodology used referred to a case with quantitative, descriptive, bibliographic and documentary research techniques with data collection based on transparency. The research revealed that the municipality analyzed, even following current legislation, is adequately spending on personnel, education and health, considering that it is always within the limit stipulated by law.